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NAMA : SHABRINA DEA SARASWATI

NIM : 11 10 23417
GRUP : B1
TUGAS 3 LIKUIDASI
SOAL 1

PERSEK
LAPORAN LI

Keterangan
Saldo sebelum likuidasi
1. Realisasi dan Distribusi rugi
2. Pembayaran utang dagang
3. Pembayaran utang kepada Lina
4. Tambahan setoran Lely
5. Pembayaran finansial kepada sekutu
Saldo

Kas
Rp8,000,000
Rp8,000,000
Rp16,000,000
-Rp10,000,000
Rp6,000,000
-Rp4,000,000
Rp2,000,000
Rp1,000,000
Rp3,000,000
-Rp3,000,000
Rp0

* 10000000-2000000 = 8000000
* Modal Lely-Piutang Lely
= 10800000-3000000
= 7800000
* 40%x22000000 = 8000000

SOAL 2
1

PERSEKUTUAN M
LAPORAN LIKUIDASI JUN
Keterangan
JUNI
Saldo sebelum likuidasi
1. Realisasi aset non kas
2. Estimasi biaya likuidasi
3. Pelunasan utang bank
4. Pengembalian modal

Kas
Rp10,000,000
Rp10,000,000
-Rp4,000,000
Rp16,000,000
-Rp13,000,000
Rp3,000,000
-Rp3,000,000

Rp0
JULI
5. Realisasi aset non kas
6. Pengembalian biaya likuidasi
7. Penutupan defisit modal mama
8. Pengembalian modal

Rp25,000,000
-Rp3,000,000
Rp22,000,000
Rp800,000
Rp22,800,000
-Rp22,800,000
Rp0

SKEDUL PEMBAYARAN KAS KEPADA SEKUTU (SAFE PAYMENT) PER

Saldo Hak
Kemungkinan Rugi Aset non kas

Rp30,000,000

Tetap Defisit Mama


Tetap Defisit Dedy

SOAL 3

PROGRAM DISTRIBUSI KAS


SEKUTU
Saldo Modal
(+)/(-) Utang Piutang
a. Saldo Hak
b. Rasio Pembagian Laba Rugi
c. Kemampuan menyerap/menanggung
kerugian maksimal (a:b)
Peringkat Kerentanan (1 paling rentan)
Prioritas pembayaran keRencana pembayaran kepada sekutu
Kemampuan menyerap
Kerugian maksimum pada
Prioritas pembayaran ke-1 (Rika)
Kemampuan menyerap kerugian

MAMA
Rp10,000,000
Rp10,000,000
Rp0
Rp25,000,000
Rp1
Rp3
Rp25,000,000

maksimal pada prioritas pembayaran ke-2


Pembayaran ke-2 (Dedy dan Rika)
Kemampuan menyerap kerugian
maksimal

Rp25,000,000

Rp25,000,000

REALISASI PEMBAYARAN KAS

Akhir Juni
Akhir Juli
Sesuai Pembayaran 1
Sesuai Pembayaran 2

Kas
Rp3,000,000
Rp22,800,000
-Rp1,500,000
Rp21,300,000
-Rp21,300,000
Rp0

PERSEKUTUAN TRIO LEBAH


LAPORAN LIKUIDASI OKTOBER 2011
Aset lainnya
Rp33,000,000
-Rp33,000,000
Rp0

Utang dagang
Rp10,000,000

Utang Lina
Rp4,000,000

Modal Lely (40%)


Rp7,800,000
-Rp8,800,000
-Rp1,000,000

Rp4,000,000

Rp0

Rp10,000,000
-Rp10,000,000
Rp0

Rp0

Rp0

Rp4,000,000
-Rp4,000,000
Rp0

Rp0

Rp0

Rp0

-Rp1,000,000
Rp1,000,000
Rp0

Rp0

Rp0

Rp0

Rp0

-Rp1,000,000

PERSEKUTUAN MANDIRI
LAPORAN LIKUIDASI JUNI 2012-JULI2012
Aset non kas

Utang Bank

Rp55,000,000
-Rp25,000,000

Rp13,000,000

Rp30,000,000

Rp13,000,000
-Rp13,000,000
Rp0

Rp30,000,000

Modal Mama (40%)

Modal Dedy (40%)

Rp10,000,000
-Rp6,000,000
-Rp1,600,000
Rp2,400,000

Rp25,000,000
-Rp6,000,000
-Rp1,600,000
Rp17,400,000

Rp2,400,000

Rp17,400,000

Rp30,000,000

Rp0

Rp2,400,000

Rp17,400,000

-Rp30,000,000

Rp0

Rp0

Rp0

-Rp2,000,000
-Rp1,200,000
Rp14,200,000

Rp0

Rp0

-Rp2,000,000
-Rp1,200,000
-Rp800,000
Rp800,000
Rp0

Rp0

Rp0

Rp0

Rp14,200,000
-Rp14,200,000
Rp0

DA SEKUTU (SAFE PAYMENT) PERIODE JULI 2012


Modal Mama
Rp2,400,000
-Rp12,000,000
-Rp9,600,000
Rp9,600,000
Rp0
Rp0

Modal Dedy
Rp17,400,000
-Rp12,000,000
Rp5,400,000
-Rp6,400,000
-Rp1,000,000
Rp1,000,000
Rp0

Modal Rika
Rp13,200,000
-Rp6,000,000
Rp7,200,000
-Rp3,200,000
Rp4,000,000
-Rp1,000,000
Rp3,000,000

PROGRAM DISTRIBUSI KAS KEPADA SEKUTU


SEKUTU
DEDY
Rp25,000,000

RIKA
Rp17,000,000

Rp25,000,000
Rp0

Rp17,000,000
Rp0

Rp62,500,000
Rp2
Rp2

Rp85,000,000
Rp3
Rp1

Rp62,500,000

Rp85,000,000
-Rp22,500,000

JUMLAH PEMBAYARAN KEPADA


MAMA (40%)
DEDY (40%)

Rp62,500,000
-Rp3,750,000

Rp63,500,000
-Rp3,750,000

Rp25,000,000

Rp25,000,000

Rp15,000,000

ASI PEMBAYARAN KAS


MAMA (40%)

DEDY (40%)

RIKA (20%)
Rp3,000,000

Rp1,500,000
Rp14,200,000
Rp14,200,000

Rp7,100,000
Rp8,600,000

Modal Lina (50%)


Rp13,200,000
-Rp11,000,000
Rp2,200,000

Modal Luna (10%)


Rp3,000,000
-Rp2,200,000
Rp800,000

2 JURNAL :
1) Kas
Modal Lely
Modal Lina
Modal Lula

2) Utang dagang
Rp2,200,000

Rp800,000

Rp2,200,000

Rp800,000

Rp2,200,000
-Rp2,200,000
Rp0

Rp800,000
-Rp800,000
Rp0

3) Utang Lina

4) Kas

5) Modal Lina
Modal Lula

Modal Rika (20%)


Rp17,000,000
-Rp3,000,000
-Rp800,000
Rp13,200,000

-Rp3,000,000

2 JURNAL :
1) Kas
Modal Mama
Modal Dedy
Modal Rika

2) Modal Mama
Modal Dedy
Modal Rika

Rp10,200,000

3) Utang Bank

-Rp1,000,000
-Rp600,000
Rp8,600,000

4) Modal Rika

Rp8,600,000
-Rp8,600,000
Rp0

5) Kas
Modal Mama
Modal Dedy
Modal Rika

6) Modal Mama
Modal Dedy
Modal Rika

7) Kas

8) Modal Dedy
Modal Rika

ARAN KEPADA
RIKA (20%)

Rp4,500,000

Rp7,500,000

Rp8,000,000
Rp8,800,000
Rp11,000,000
Rp2,200,000
Aset non kas

Rp30,000,000
Rp10,000,000

Kas

Rp10,000,000
Rp4,000,000

Kas

Rp4,000,000
Rp1,000,000

Modal Lely

Rp1,000,000
Rp2,200,000
Rp800,000

Kas

Rp3,000,000

Rp10,000,000
Rp6,000,000
Rp6,000,000
Rp3,000,000
Aset non kas

Rp25,000,000
Rp1,600,000
Rp1,600,000
Rp800,000

Kas

Rp4,000,000

Rp13,000,000
Kas

Rp13,000,000
Rp3,000,000

Kas

Rp3,000,000
Rp25,000,000
Rp2,000,000
Rp2,000,000
Rp1,000,000

Aset non kas

Rp30,000,000
Rp1,200,000
Rp1,200,000
Rp600,000

Kas

Rp3,000,000
Rp800,000

Modal Mama

Rp800,000
Rp14,200,000
Rp8,600,000

Kas

Rp22,800,000